Which states have opted in to the federal scholarship tax credit?
A live tracker of where all 50 states + DC stand on the federal Education Freedom Tax Credit (§25F): opted in, committed, pending, declined, or vetoed. Pick your state to see what its status means for donors and for students who live there.
See what your state's status means for donors and for students who live there.
- AlabamaOpted in
- AlaskaOpted in
- ArizonaVetoed
- ArkansasOpted in
- CaliforniaPending
- ColoradoOpted in
- ConnecticutPending
- DelawarePending
- District of ColumbiaPending
- FloridaOpted in
- GeorgiaOpted in
- HawaiiDeclined
- IdahoOpted in
- IllinoisPending
- IndianaOpted in
- IowaOpted in
- KansasOpted in
- KentuckyOpted in
- LouisianaOpted in
- MainePending
- MarylandPending
- MassachusettsPending
- MichiganPending
- MinnesotaDeclined
- MississippiOpted in
- MissouriOpted in
- MontanaOpted in
- NebraskaOpted in
- NevadaOpted in
- New HampshireOpted in
- New JerseyPending
- New MexicoDeclined
- New YorkCommitted
- North CarolinaOpted in
- North DakotaOpted in
- OhioOpted in
- OklahomaOpted in
- OregonDeclined
- PennsylvaniaPending
- Rhode IslandPending
- South CarolinaOpted in
- South DakotaOpted in
- TennesseeOpted in
- TexasOpted in
- UtahOpted in
- VermontPending
- VirginiaOpted in
- WashingtonPending
- West VirginiaOpted in
- WisconsinVetoed
- WyomingOpted in
Status is maintained on this site from official state announcements and trackers like the Teach Coalition. Political status changes quickly, so confirm against your state’s official guidance. The IRS will also publish its own list of states that have made an advance election on irs.gov.
How this works
- Each year a state chooses whether to participate: the governor, or whoever state law designates, makes the election and submits the state's list of qualifying SGOs. For 2027, Treasury's temporary regulations require an advance election by January 1, 2027 and the SGO list by February 15, 2027.
- Donors can give to an SGO on any participating state's list and claim the credit, wherever they live. A state's status decides whether students who live there can receive these scholarships.
- Pick your state to see its current status and what it means for you as a donor or family.
- Filter the full list by status, and see the running count of states in each category.
- Status data is maintained on this site and updated as states act; always confirm against your state's official announcement.
Questions, answered
Can I claim the credit if my state hasn't opted in?
Yes. Treasury's proposed regulations say a taxpayer may give to any SGO on any participating state's SGO list, regardless of where the taxpayer lives. Scholarships, though, go only to students who live in a participating state, so if your state stays out, your donation funds students elsewhere.
When do states have to decide?
Every year, one calendar year at a time. Under Treasury's temporary regulations, a state joining for 2027 must file an advance election (Form 15714) by January 1, 2027 and complete it by submitting its SGO list by February 15, 2027; if it doesn't, no SGO in that state qualifies for 2027. For later years, a state can file an advance election between January 2 and September 30 of the prior year, or, if it is not electing for the first time, elect by submitting its list between October 1 and January 1. See our timeline for key dates.
How current is this tracker?
We update it as states announce decisions, sourced from official state announcements and trackers like the Teach Coalition. Political status can change quickly, so confirm against your state's official guidance before acting. The IRS will also publish a list of states that have made an advance election on irs.gov.
Learn more
- How states opt inHow a state opts in to the federal EFTC scholarship program under Treasury's October 2026 temporary regulations: the election by the governor or a state-law designee, Form 15714 by January 1, 2027 and the SGO list by February 15, 2027, what the state must certify, why it must list every qualifying SGO, legislative vs. executive paths, what citizens can do, and what happens when a state doesn't participate.
- When a state opts out, the money leavesThe Education Freedom Tax Credit is federal, so residents can claim up to $1,700 each whether or not their state opts in, by giving to an SGO in any participating state. But under Treasury's October 2026 rules, scholarships go only to students who live in a participating state. Opt out, and your residents fund students elsewhere. The math, the stakes, and why opting in costs the state nothing in scholarship money.
- What is ECCA?A complete guide to the Educational Choice for Children Act (ECCA), also known as the Federal Scholarship Tax Credit (FSTC) and codified at IRC §25F. How the federal scholarship tax credit works, who qualifies, when it begins, and what state participation means.
- EFTC timeline & key datesA dated roadmap of the federal Education Freedom Tax Credit (EFTC / ECCA / §25F), each date marked done or upcoming: enactment, the advance election, Treasury's October 1, 2026 proposed and temporary regulations, the December 1 comment deadline and December 15 hearing, the January 1, 2027 launch and state election deadline, February 15, 2027 state SGO lists, and the 2028 acknowledgment, IRS reporting, filing, and 90% spending dates.
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Stay updated on opt-in votes, guidance, and deadlines as the January 2027 launch approaches.